Customs sector
Tratamentul aplicat pentru mărfurile deteriorate sau defecte la momentul importului
În corespundere cu art. 72 alin. (1) din Codul vamal nr. 95/2021 (în continuare – Cod), baza iniţială pentru valoarea în vamă a mărfurilor este valoarea de tranzacţie, adică preţul efectiv plătit sau de plătit pentru mărfuri, ajustat, dacă este cazul, atunci când acestea sunt vândute pentru export către teritoriul vamal. Concomitent, pct. 66 din Regulamentul de punere în aplicare a Codului, aprobat prin Hotărârea Guvernului nr. 92/2023 (Regulament) prevede că o ajustare efectuată de vânzător...
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The date of publishing:
02 April /2024 08:00
Domeniu:
Noutăți | Importul
Tags:
marfa deteriorata | deteriorarea marfii | import de marfuri
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